It is my understanding that Prior to 2009-10, Treasury commissioned the NAO annually to review the
dry run WGA accounts.

It is also my understanding that the office of national statistics has reported back to Treasury on the extent
to which they had reservations concerning the development of the processes for preparing the Whole of Government Accounts for 2008/09.

I would like to request a copy of this report from the National Audit Office to the Treasury.

Thank you for contacting the National Audit Office. I am in the process of logging your FOI request but would like to clarify one point with you.

In your email you refer specifically to an Office for National Statistics (ONS) report to HM Treasury. Can I just confirm that your request is actually for any NAO reports on the dry run not the ONS one?

Once we receive your clarification we will continue processing your request.

The information contained in this email, and any files transmitted with it, is intended only for the individual or entity to whom it is addressed. Such information may be confidential and privileged, and no mistake in transmission is intended to waive or compromise such privilege.
If you have received the email in error, please notify the NAO's Post Master at mailto: [email address].
This footnote also confirms that this email message has been swept for the presence of computer viruses.
Please visit our website at www.nao.org.uk

This email was received from the INTERNET and scanned by the Government Secure Intranet anti-virus service supplied by Cable&Wireless Worldwide in partnership with MessageLabs. (CCTM Certificate Number 2009/09/0052.) In case of problems, please call your organisation’s IT Helpdesk.

The information contained in this email, and any files transmitted with it, is intended only for the individual or entity to whom it is addressed. Such information may be confidential and privileged, and no mistake in transmission is intended to waive or compromise such privilege.
If you have received the email in error, please notify the NAO's Post Master at mailto: [email address].
This footnote also confirms that this email message has been swept for the presence of computer viruses.
Please visit our website at www.nao.org.uk

The information contained in this email, and any files transmitted with
it, is intended only for the individual or entity to whom it is addressed.
Such information may be confidential and privileged, and no mistake in
transmission is intended to waive or compromise such privilege.

If you have received the email in error, please notify the NAO's Post
Master at mailto: [email address].

This footnote also confirms that this email message has been swept for the
presence of computer viruses.

This reply states that the information I requested does exist but the department refuses to publish it.

It does refer me to the FRAB reports. I assume the report they mean is this report which states:

"Whole of Government Accounts (WGA)

3.17 In last year’s report, the Board received an update from the Treasury on progress made in developing WGA, receiving a summary of the 2007-08 dry-run process and details of related improvements made in the Treasury’s own internal processes. In response to the update, the Board requested the Treasury to confirm whether it had sufficient authority and staff resources
to implement the WGA project to timetable. The Board received assurance from the Treasury that on the authority issue, it had made clear to Accounting Officers their responsibility to deliver WGA returns on time, and that the level of WGA resources was being kept under review. The Board noted that the WGA project remained challenging and that additional
work was required to address remaining significant issues.

3.18 During the period covered by this report, the Board was pleased to receive a further update on the progress made in developing WGA. The Treasury
provided a summary of its 2008-09 dry run process and its plans for producing an auditable account for 2009-10. The 2008-09 dry run was reported to be a significant improvement on previous dry runs, although the Treasury acknowledged that there were significant challenges ahead. The Board noted that whilst significant challenges remain, it was encouraged by
the Treasury’s continued progress in developing WGA."